[F191EU.K.Paragraph 91A(2) does not have effect in the case of the lease if the main purpose, or one of the main purposes—
(a)of the leasing of the ship,
(b)of a series of transactions of which the leasing of the ship is one, or
(c)of any of the transactions in such a series,
was to obtain a writing down allowance determined without regard to any of paragraphs 90, 92 and 94 to 102 in respect of expenditure incurred by any person on the provision of the ship.]
Textual Amendments
F1Sch. 22 paras. 91A-91F and cross-heading inserted (with effect in accordance with Sch. 8 para. 15 and Sch. 9 para. 10(5) to the amending Act) by Finance Act 2006 (c. 25), Sch. 9 para. 10(3)